Cash accounting method or cash basis.

收付实现制或现金基础法。

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In cash accounting, in month three you would record an expense of $30,000.

在”收付实现制“下，在第三个月你会记录一笔3万美元的费用。

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Cash accounting means that the income is only recognised when the money comes in.

现金实付制会计意味着只有收到现金时才确认收入。

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We note low inventories, low real interest rates, rational consumer resilience, high levels of bank cash (since the write-downs are generally non-cash accounting entries), small business flexibility and reasonable output gains apart from housing, autos and finance.

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Given the tighter credit hurdles potential homebuyers must jump through to acquire mortgages these days, hard cash is accounting for more and more home purchases.

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"This is a classic arbitrage between accounting and cash flow, " says Warburg Pincus Managing Director David Coulter.

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